TMI Blog2012 (8) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), wherein it has been held that where incriminating material found in the course of search proceedings relat ing to any assessment year, the completed assessment for such years cannot be disturbed. The stand so taken by the Commissioner is consistent with the stand taken by the Special Bench, Mumbai of this Tribunal, which has been pointed out earlier, is a binding judicial precedence fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incriminating is found in the course of search proceedings, the completed asse ssment can not be disturbed wi thout considering that the provision of section 153A of the Act empowers the AO to assess or reassess the total income of six assessment years prior to the year of search. (2) That on the facts and in the circumstances in the case, the ld. CIT(A) has erred in law in deleting the add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f accounts and other documents found in the course of search but not produced in the course of original assessment, and (b) undisclosed income of property disclosed during the course of search. As evident from the grounds of appeal before us, it is even the case of the revenue that any incriminat ing material with respect to the addition in quest ion was found during the course of search proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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